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Changes over time for: Cross Heading: Eligible schemes
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Timeline of Changes
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Version Superseded: 11/02/2021
Status:
Point in time view as at 06/04/2017.
Changes to legislation:
The Pensions (Northern Ireland) Order 2005, Cross Heading: Eligible schemes is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes to Legislation
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Eligible schemesN.I.
Eligible schemesN.I.
110.—(1 ) Subject to the following provisions of this Article, in this Part references to an “eligible scheme” are to an occupational pension scheme which—
(a)is not a money purchase scheme, and
(b)is not a prescribed scheme or a scheme of a prescribed description.
(2) A scheme is not an eligible scheme if it is being wound up immediately before the day appointed by the Department by order for the purposes of this paragraph.
(3) Regulations may provide that where—
(a)an assessment period begins in relation to an eligible scheme (see Article 116), and
(b)after the beginning of that period, the scheme ceases to be an eligible scheme,
the scheme is, in such circumstances as may be prescribed, to be treated as remaining an eligible scheme for the purposes of such of the provisions mentioned in paragraph (4) as may be prescribed.
(4) Those provisions are—
(a)any provision of this Part, and
(b)any other provision of this Order in which “eligible scheme” has the meaning given by this Article.
(5) Regulations may also provide that a scheme which would be an eligible scheme in the absence of this paragraph is not an eligible scheme in such circumstances as may be prescribed.
Modifications etc. (not altering text)
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